Partly allowed

The Additional Commissioner of Sales Tax Vat (Iii), Maharashtra State Mumbai v. Adani Enterprises Ltd.

Bombay HC9 Aug 2016STA/17/2016

Case brief

AI extract

What is this about?

The court held that the tribunal's order raises questions of law regarding the taxability of high seas sale of goods under the Central Sales Tax Act and the Sale of Goods Act. The reference was granted, requiring the tribunal to transmit records for decision.

What did the court decide?

Reference of the proceedings to this court pending the opinion and answering of questions on law.

The Additional Commissioner of Sales Tax Vat (Iii)… — Writ and Judicial Review | Bombay HC (2016)

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4 to 10-STA.9.2016+.doc

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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SALES TAX APPLICATION NO. 9 OF 2016 WITH SALES TAX APPLICATION NO. 10 OF 2016 WITH SALES TAX APPLICATION NO. 11 OF 2016 WITH SALES TAX APPLICATIO NO. 12 OF 2016 WITH SALES TAX APPLICATION NO. 15 OF 2016 WITH SALES TAX APPLICATION NO. 16 OF 2016 WITH SALES TAX APPLICATION NO. 17 OF 2016

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The Additional } Commissioner of Sales Tax } Applicant versus Adani Enterprises Ltd. } Respondent

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Mr. V. A. Sonpal – Special Counsel for the applicant.

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Mr. Vikram Nankani – Senior Advocate with Mr. Vishal Agrawal, Mr. P. K. Shetty and Mr. Nikhil Rungta i/b. Mr. Prabhakar K. Shetty for the respondent.

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CORAM :- S. C. DHARMADHIKARI & DR. SHALINI PHANSALKAR-JOSHI, JJ. DATED :- August 9, 2016

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P.C. :-

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Having heard both sides and perusing the order of the tribunal so also some of the legal provisions and the judgment of the Hon'ble Supreme Court of India in the case of Indian Tourism Development Corporation Limited vs. Assistant Commissioner of

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Page 1 of 2

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J.V.Salunke,PA

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4 to 10-STA.9.2016+.doc

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Commercial Taxes and Anr.¹ , we are of the view that the order of the tribunal raises questions of law.

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The tribunal should transmit the records, namely, the statement of the case and the following questions of law for opinion and answer by this court:-

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(i) Whether on the facts and in the circumstances of the case, the tribunal is justified in law and allowing the claim of high seas sale of goods, which are in un-ascertained stage till the clearance from customs as sale in course of import by transfer of document of title to the goods within the meaning of section 5(2) of Central Sales Tax Act, 1956 read with section 75 of the Bombay Sales Tax Act, 1959 and hence not liable to tax under the BST Act, 1959?

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(ii) Whether on the facts and in the circumstances of the case, the tribunal is justified in law in holding that the provisions of the Sales of Goods Act, 1930, particularly section 18 of the said Act is not applicable to the transaction in dispute?

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Let the tribunal comply with this order within a period of eight weeks from the receipt of an authenticated copy thereof. The tribunal shall transmit the entire records and original proceedings.

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List on 4^th October, 2016 for direction so that this court can fix an early date for hearing. All applications seeking reference are disposed off.

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(DR. SHALINI PHANSALKAR-JOSHI, J.) (S.C.DHARMADHIKARI, J.)

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1 (2012) 3 SCC 204

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Page 2 of 2

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J.V.Salunke,PA

The Additional Commissioner of Sales Tax Vat (Iii), Maharashtra State Mumbai v. Adani Enterprises Ltd.

Case brief

What is this about?

What did the court decide?

The Additional Commissioner of Sales Tax Vat (Iii), Maharashtra State Mumbai v. Adani Enterprises Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

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Coram

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